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The specifically selected goods and services sold, manufactured and imported within the territory of the Republic of China are subject to the SSGST on an ad valorem basis in accordance with the provisions of the SSGST Act.
The tax base for the SSGST is "selling price" or "taxable value". The tax rate is 10%, provided that the tax rate for the specifically selected goods of real estate is 15% if the holding period is no more than one year; 10% if the holding period is more than one year and less than two years.(The SSGST Act shall cease to apply on sale contract to sell real estate effective from January 1, 2016.)
The formula for calculating the SSGST is: "selling price" or "taxable value" × 10%(or 15%)=SSGST Payable
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